(3) Reinsurance:

The following table summarizes the Company's transactions with reinsurers for the 2018 and 2017 comparative periods.

	2018		2017
Three months ended September 30:
Premiums ceded to reinsurers	$	39,318	$	34,025
Losses and loss expenses ceded to reinsurers		44,015		30,531
Commissions from reinsurers		5,986		7,205

Nine months ended September 30:
Premiums ceded to reinsurers	$	100,560	$	111,124
Losses and loss expenses ceded to reinsurers		92,651		102,401
Commissions from reinsurers		20,309		21,000